Illustration 86 Explained – Capital Gains for CA / CMA Inter Students | In Tamil

Illustration 86 | CMA / CA Inter – Capital Gains | Direct Tax

In this video, we’ll solve Illustration 86 from the CMA Inter book in a step-by-step, exam‑oriented manner. Perfect for CMA and CA Inter students preparing for Capital Gains / Direct Tax.

✅ In This Video You’ll Learn:

Statement of Illustration 86 (numbers, dates, asset type)

Identifying which sections / rules apply

Computation steps:

Full value of consideration

Less: Expenses on transfer

Cost of acquisition

Cost of improvements

Indexation (if applicable)

Arriving at short‑term or long‑term capital gain

Format of answer as per exam guidelines

Shortcuts and exam tips

Common mistakes to avoid in such questions

🎯 Who Should Watch:

CMA Inter students (Direct Tax / Capital Gains)

CA Inter students (Income Tax / Capital Gains)

Anyone wanting clarity on numerical problems in Capital Gains

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Видео Illustration 86 Explained – Capital Gains for CA / CMA Inter Students | In Tamil канала SPM INSTITUTE FOR CA CMA